PENGARUH SOSIALISASI PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP PELAPORAN E-SPT PADA GURU SDN DI KECAMATAN SEMATANG BORANG PALEMBANG

Wijaya, Riky (2018) PENGARUH SOSIALISASI PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP PELAPORAN E-SPT PADA GURU SDN DI KECAMATAN SEMATANG BORANG PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTARCT This study aims to determine whether the Tax Socialization and Taxpayer Understanding variables have an influence on e-SPT Reporting. The theory used in this study is the Theory Planned Behavior Population is all taxpayers of primary school teachers in Sematang Borang Palembang, while the sample is the teacher of SDN 245, SDN 247, SDN 248 in the city of Palembang. Data analysis techniques are in the form of multiple analysis to find out the taxpayer variables and the service quality of tax authorities to individual taxpayer taxes. Keywords: Tax Socialization, Taxpayer Understanding, e-SPT Reporting

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